| Case ID |
0986d6c7-8e3e-463f-a90a-5b879e6ef730 |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The writ petition challenging the Tribunal's order for rectification under section 35 of the Wealth-tax Act, 1957 was dismissed. The Tribunal found that the orders from previous years had not been adequately referred to, despite being filed by the respondent. This constituted a mistake apparent on the record, justifying the Tribunal's rectification. The Court held that the Tribunal's view was not perverse and did not warrant interference, especially since the matter had been decided on merits. |
| Summary |
This case involves crucial aspects of the Wealth-tax Act, 1957, particularly the application of section 35 concerning the rectification of apparent mistakes in Tribunal orders. The Allahabad High Court reviewed the Tribunal's decision to rectify an earlier order based on the claim that pertinent earlier orders were not adequately considered. The Court upheld the Tribunal's determination, affirming the importance of thorough record examination in tax-related disputes. This case highlights the procedural nuances in tax law and the judicial approach to ensuring that errors in record-keeping do not undermine the integrity of legal decisions. Key phrases include 'Wealth-tax Act', 'rectification of mistakes', 'Judicial review', and 'Tax Tribunal decisions', which are trending topics in current legal discourse. |
| Court |
Allahabad High Court
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| Entities Involved |
Not available
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| Judges |
V.K. Khanna,
Om Prakash
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| Lawyers |
Not available
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| Petitioners |
Not available
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| Respondents |
Not available
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| Citations |
1989 SLD 2606 = (1989) 179 ITR 610
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| Other Citations |
Not available
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| Laws Involved |
Wealth-tax Act, 1957
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| Sections |
35
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